When we last left off, I was tasked with reading academic papers in order to find a proper measure of transparency that I would be able to use in the next stage of my work. This seemed like it would be a fairly easy assignment. However, I found that the number of papers discussing transparency in the context of off balance sheet arrangements was much smaller than I had originally hoped. Though I was able to more broadly look at papers on just transparency, eventually only one had the kind of measures that might work for my project.